Live updates: Follow the latest on Israel-Gaza
Scores of Palestinians were gathered at a checkpoint on Sunday morning, a bottleneck where Israel has cut the Gaza Strip in two.
It was an impulsive move by displaced people, who have trudged for miles through the ruins in an attempt to return to their homes after hearing that others had successfully crossed the checkpoint that now divides north and south.
But it turned out their arduous journey was based on nothing but rumour and en route the group was met by Israeli grenades and live fire, killing a young girl and injuring several other people.
The Israel army on Sunday confirmed "the northern area of the Gaza Strip is still a combat zone and it will not be possible to return to it".
As ever in war – which has killed more than 33,700 in Gaza and left up to 70 per cent of housing damaged or in ruins – uncertainty reigns supreme for residents.
Famine is edging closer in many areas across the strip, with aid trickling into the north plagued by distribution challenges. In the south, overcrowding is rife in displacement camps and buildings where people have fled. Some Palestinians have been forced to move on several times in little more than six months of war.
"Since I heard the news about people starting to return to the north, I went to check if it was true," Ahmed Hussain, 40, told The National.
Mr Hussain, currently living in Deir Al Balah in the centre of Gaza, hoped to return to his partially destroyed home in the north.
"In reality, we have not received any formal decision from any party regarding allowing people to return; all that is happening is people making their own decision.
"I hope we can cross and return, it is a dream for us now."
Allowing Palestinians to move back northwards from overcrowded areas in the south has been a key demand of Hamas, but Israel has outlined several conditions on such returns and talks are currently stalled.
The army reportedly does not permit the return of residents either through Salah Al Din, one of the main roads in the strip, or through Rashid Street by the seafront, although many Palestinians walked the coastal road on Sunday.
Sami Ali, also languishing in Deir Al Balah, said a friend had received a call from the Israeli army telling him he could return to Gaza city.
"My friend, who owns a bakery in Gaza, received a phone call from the Israeli army and was informed that he could go back to the north of the Gaza Strip," Mr Ali told The National. "However, he refused to go because he is afraid and uncertain about the call."
Mr Ali said the following morning, there was word that women and children had succeeded in crossing. "We are waiting to hear from them if they have reached the north – or not yet."
According to a witness from the northern side of the checkpoint on Rashid Street, the Israeli army fired sound bombs towards people who had gathered there to cross, in an attempt to disperse them.
However, the crowds persisted. Witnesses on the southern said say Israeli forces attempted to disperse people by firing towards them, killing the young girl and injuring several people nearby.
Queuing for bread
Elsewhere in Gaza, with co-operation with the World Food Programme a number of bakeries in Gaza reopened for business on Sunday morning.
People waited in line to buy bread packets for five shekels apiece (about $1.33).
"I can't believe that the bakery near my neighbourhood has reopened," Mohssin Al Shobaki, 46, from Al Sahaba in Gaza city, told The National. "After six months, we will have bread again."
"I waited for three hours until I managed to buy a bread packet," he said. He was still at his home in Gaza city with seven family members and expressed his happiness at being able to return to his family with the bread.
Mohammed Al Zird, 28, expressed his joy at the return of something close to normality in Gaza and his anticipation of returning to his mother with bread.
"We love life and appreciate anything that can help us return to our normal routine," he told The National.
"I waited for four hours to obtain a packet of bread. I have been dreaming of this moment for months."
He said his parents are elderly and he struggles to secure decent food for them after weeks where barely enough aid has entered Gaza, while market food prices are beyond the reach of many.
'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
The Written World: How Literature Shaped History
Martin Puchner
Granta
SPECS
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COMPANY%20PROFILE
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COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
RESULTS
Manchester United 2
Anthony Martial 30'
Scott McTominay 90 6'
Manchester City 0
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
SUZUME
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Company%20profile
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About Tenderd
Started: May 2018
Founder: Arjun Mohan
Based: Dubai
Size: 23 employees
Funding: Raised $5.8m in a seed fund round in December 2018. Backers include Y Combinator, Beco Capital, Venturesouq, Paul Graham, Peter Thiel, Paul Buchheit, Justin Mateen, Matt Mickiewicz, SOMA, Dynamo and Global Founders Capital
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
Four stars
Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds